North Dakota Sales Tax Calculator 2026

Calculate sales tax in North Dakota. North Dakota has a 5% state sales tax rate; local taxes bring the average combined rate to 7.09%. Based on current ND rates.

By Konstantin Iakovlev · Updated October 19, 2026 · Methodology

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%
Groceries (food for home)
Clothing

Total Tax

$7.09

Total with Tax

$107.09

Combined Rate

7.090%

Tax Breakdown

State Tax (5.00%)$5.00
Local Tax (2.09%)$2.09
Total Sales Tax$7.09
Total with Tax$107.09

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

North Dakota Sales Tax Guide

North Dakota charges a 5% state sales tax on most retail purchases. Unlike many of its neighbors, the state keeps the headline rate simple, though cities and counties can tack on their own local sales taxes on top of the 5% -- so the total you pay at a register in Fargo or Bismarck can run higher than the bare state rate. The tax applies to tangible goods like electronics, furniture, and restaurant meals, and it's collected by the seller and remitted to the Office of State Tax Commissioner.

Two everyday categories get relief. Most grocery food bought to prepare at home is exempt from North Dakota sales tax, as are prescription drugs, which softens the rate's bite on essentials. Prepared and restaurant food, by contrast, is taxable. The state also enforces a companion use tax: when you buy from an out-of-state or online seller that doesn't collect North Dakota tax, you owe the same rate directly to the state. It's the mechanism that keeps a catalog or internet purchase from undercutting a Main Street store on tax alone.

North Dakota Sales Tax Details (2026)

State Sales Tax Rate 5%
Local Sales Taxes Yes, 2.09% on average
Average Combined Rate 7.09% (Tax Foundation, midyear 2026)
Local Tax Note Cities and counties may add local sales taxes of up to about 3.75% on top of the 5% state rate (combined rates reach roughly 8.75%).
State Income Tax progressive (up to 2.5%)
Avg. Property Tax Rate 0.94%

Official Sources:

North Dakota Sales Tax FAQ

What is the sales tax rate in North Dakota?
The state rate is 5%, applied to most retail sales of tangible goods. Cities and counties may add local sales taxes on top of that, so the combined rate at checkout varies by location and can exceed 5%. The state portion is administered and collected by the Office of State Tax Commissioner.
Are groceries and medicine taxed in North Dakota?
Most grocery food intended for home preparation is exempt from North Dakota sales tax, and prescription drugs are exempt as well. Prepared foods, restaurant meals, and many ready-to-eat items remain taxable at the 5% rate. The grocery exemption is one of the larger built-in breaks in the state's sales tax structure.
Do I owe tax on something I bought online or out of state?
Yes, through North Dakota's use tax. If an out-of-state or online retailer doesn't collect North Dakota sales tax on a taxable item you bring into or use in the state, you owe the equivalent rate directly. Many large online sellers now collect it automatically, but for those that don't, the obligation falls on the buyer to report and pay.
Why is the tax on my receipt higher than 5%?
North Dakota lets local jurisdictions impose their own sales taxes in addition to the 5% state rate. A purchase in a city or county with a local add-on shows a combined rate above 5%, which is why two stores in different towns can ring up different totals on identical items. Only the state's 5% piece is uniform statewide.

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